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V1344-22 ·13 June 2022 ·consulta-vinculante Medium impact
Tax

Possibility of applying 12,000 euro exemption for share issuance to subsidiaries' employees

A Spanish company asked whether the issuance of shares from its French parent company to its employees, with discount and service period requirements, constitutes an exempted non-cash income. The DGT confirms that the conditions for applying the exemption under article 42.3.f) of the Spanish Personal Income Tax Law are met.

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2022-06-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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